8872 Instructions for Form 8872

Instructions for Form 8872
(Rev. October 2014)

Department of the Treasury
Internal Revenue Service

Political Organization
Report of Contributions and Expenditures
Section references are to the Internal Revenue Code unless
otherwise noted.
Future developments. For the latest information about
developments related to Form 8872 and its instructions, such
as legislation after they were published, go to
www.irs.gov/form8872.

General Instructions

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CAUTION

This form and all attachments are subject to public
inspection. Do not enter social security numbers on
this form or any attachments.

Purpose of Form

Unless an exception applies (see Who Must File below), a
tax-exempt section 527 political organization must file Form
8872 to report certain contributions received and
expenditures made. Generally, an organization that is
required to file Form 8872 also must file Form 8871, Political
Organization Notice of Section 527 Status, within 24 hours of
the organization's formation or within 30 days of any material
change to the information reported on Form 8871.
Note. The organization is not required to report contributions
accepted or expenditures made after July 1, 2000, if they
were received or made under a contract entered into before
July 2, 2000.

Who Must File

Every section 527 political organization that accepts a
contribution or makes an expenditure for an exempt function
during the calendar year must file Form 8872, except:
A political organization that is not required to file Form
8871,
A political organization that is subject to tax on its income
because it did not file or amend a Form 8871, or
A qualified state or local political organization.
A qualified state or local political organization is a political
organization that meets the following requirements:
The organization's exempt functions are solely for the
purpose of influencing or attempting to influence the
selection, nomination, election, or appointment of any
individual to any state or local political office or office in a
state or local political organization.
The organization is subject to state law that requires it to
report information that is similar to that required on Form
8872.
The organization files the required reports with the state.
The state makes such reports public and the organization
makes them open to public inspection in the same manner
that organizations must make Form 8872 available for public
inspection.
For additional information, including the prohibition of
involvement in the organization of a federal candidate or
office holder, see section 527(e)(5).

Mar 04, 2014

When To File

Due dates for Form 8872 vary depending on whether the
form is due for a reporting period that occurs during an
even-numbered or odd-numbered year.
Note. If any due date falls on a Saturday, Sunday, or legal
holiday, the organization may file on the next business day.

Even-Numbered Years

The organization may opt to file its reports on either a
quarterly or monthly basis, but it must file on the same basis
for the entire calendar year.
Quarterly reports. File the first report for the first quarter of
the calendar year in which the organization accepts a
contribution or makes an expenditure. Quarterly reports are
due by the 15th day after the last day of each calendar
quarter, except the year-end report which is due by January
31 of the following year. In addition, the organization may
have to file a pre-election report, a post-general election
report, or both, as explained below.
Monthly reports. File the first report for the first month of
the calendar year in which the organization accepts a
contribution or makes an expenditure. Reports are due by the
20th day after the end of the month. This report must reflect
all reportable contributions accepted and expenditures made
during the month for which the report is being filed. No
monthly reports are due for October and November. Instead,
the organization must file a pre-general election report and a
post-general election report (see Pre-election report and
Post-general election report). In addition, a year-end report
must also be filed by January 31 of the following year instead
of a monthly report for December.
Pre-election report. This report must be filed before any
election for which the organization made a contribution or
expenditure. This report must be filed by the:
12th day before the election, or
15th day before the election, if the organization is posting
the report by certified or registered mail.
This report must reflect all reportable contributions
accepted and expenditures made through the 20th day
before the election.
Post-general election report. File by the 30th day after the
general election. This report must reflect all reportable
contributions accepted and expenditures made through the
20th day after the general election.
Election means:
A general, special, primary, or runoff election for a federal
office,
A convention or caucus of a political party which has
authority to nominate a candidate for federal office,
A primary election held for the selection of delegates to a
national nominating convention of a political party, or
A primary election held for the expression of a preference
for the nomination of individuals for election to the office of
President.

Cat. No. 30584F

Who Must Sign

General election means:
An election for a federal office held in even numbered
years on the Tuesday following the first Monday in
November, or
An election held to fill a vacancy in a federal office (that is,
a special election) that is intended to result in the final
selection of a single individual to the office at stake in a
general election.

Form 8872 must be signed by an official authorized by the
organization to sign this report.

Penalty

A penalty will be imposed if the organization is required to file
Form 8872 and it:
Fails to file the form by the due date, or
Files the form but fails to report all of the information
required or it reports incorrect information.

Odd-Numbered Years

The organization may opt to file its reports on either a
semiannual or monthly basis, but it must file on the same
basis for the entire calendar year.

The penalty is 35% of the total amount of contributions
and expenditures to which a failure relates.

Other Required Reports and Returns

Semiannual reports. File the mid-year report by July 31 for
the period beginning January 1 through June 30. File the
year-end report by January 31 of the following year for the
period beginning July 1 and ending December 31.

An organization that files Form 8872 may also be required to
file the following forms.
Form 990, Return of Organization Exempt From Income
Tax, or Form 990-EZ, Short Form Return of Organization
Exempt From Income Tax (or other designated annual
return).
Form 1120-POL, U.S. Income Tax Return for Certain
Political Organizations (annual return).

Monthly reports. File the first report for the first month of
the calendar year in which the organization accepts a
contribution or makes an expenditure. Reports are due by the
20th day after the end of the month, except for the December
report, which is due on January 31 of the following year. This
report must reflect all reportable contributions accepted and
expenditures made during the month for which the report is
being filed.

Public Inspection of Form 8872

The IRS will make Form 8872 (including Schedules A and B)
open to public inspection on the IRS website at www.irs.gov/
polorgs. In addition, the organization must make available for
public inspection a copy of this report during regular business
hours at the organization's principal office and at each of its
regional or district offices having at least 3 paid employees. A
penalty of $20 per day will be imposed on any person under
a duty to comply with the public inspection requirement for
each day a failure to comply continues. The maximum
penalty imposed on all persons for failures relating to one
report is $10,000.

Where and How To File

Form 8872 may be filed either electronically or by mail.
Organizations that have, or expect to have, contributions or
expenditures exceeding $50,000 are required to file
electronically.
To file by mail, send Form 8872 to the:
Internal Revenue Service Center
Ogden, UT 84201

Telephone Assistance

File electronically using the IRS Internet website at
www.irs.gov/polorgs. A username and a password are
required for electronically filing Form 8872. Organizations
that have completed the electronic filing of Form 8871 and
submitted a completed, signed Form 8453-X, Political
Organization Declaration for Electronic Filing of Notice of
Section 527 Status, will receive a username and a password
in the mail. Organizations that have completed the electronic
filing of Form 8871, but have not received their username
and password may request them by writing to the following
address:

If you have questions or need help completing Form 8872,
please call 1-877-829-5500. This toll-free telephone service
is available Monday through Friday.

Exempt Organizations Update

The IRS has established a new, subscription-based email
service for tax professionals and representatives of
tax-exempt organizations. Subscribers will receive periodic
updates from the IRS regarding exempt organizations tax law
and regulations, available services, and other information. To
subscribe, visit www.irs.gov/eo.

Internal Revenue Service
Attn: Request for 8872
Password Mail Stop 6273
Ogden, UT 84201

Specific Instructions
Line A

Enter the beginning and ending date for the period to which
this report relates. If the organization filed a prior report for
the calendar year, the beginning date must be the first day
following the ending date shown on the prior report.

If you have forgotten or misplaced the username and
password issued to your organization after you filed your
initial Form 8871 and Form 8453-X, please send a letter
requesting a new username and password to the above
address. You may also fax your request to 801-620-3249. It
may take 3-6 weeks for your new username and password to
arrive, as they will be mailed to the organization. Submit your
request now in order to have your username and password
available for your next filing.

Line B

Check the "Initial report" box if this is the first Form 8872
filed by the organization for this period.
Check the "Change of address" box if the organization
changed its address since it last filed Form 8871, Form 8872,
Form 990 (or 990-EZ), or Form 1120-POL.
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Check the "Amended report" box if the organization is filing
an amended report.
Check the "Final report" box if the organization will not be
required to file Form 8872 in the future.

The aggregate amount of the contributions accepted from
that person during the calendar year as of the end of this
reporting period was at least $200, and
Any of those contributions were accepted during this
reporting period.

Employer Identification Number (EIN)

Treat contributions as accepted if the contributor has
contracted or is otherwise obligated to make the contribution.

Enter the correct EIN in the space provided as shown on the
Form 8871 the organization filed.

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In-kind contributions must be included. These
contributions may be identified by including “(In-kind)” in the
contributor's name field.

DO NOT enter social security numbers on Form
8872 or on any attachments to this form.

CAUTION

Foreign Address

As an entry on the last page of Schedule A, enter the total
amount of all contributions received from contributors whose
aggregate contributions were less than $200 and are not
reported elsewhere. Enter “Aggregate below Threshold”
instead of the contributor's name. If filing electronically, also
enter your organization's address and the last day of the
reporting period (for example, Jan. 31); and enter “N/A” for
employer, occupation, and date.

Enter the information in the following order: city or town, state
or province, and country. Follow the country's practice for
entering the postal code, if any. Do not abbreviate the
country name.

Lines 5a and 5b

Enter the name and address of the person in possession of
the organization's books and records.

Name of Contributor's Employer

Lines 6a and 6b

If the contributor is an individual, enter the name of the
organization or person by whom the contributor is employed
(and not the name of his or her supervisor). If the individual is
self-employed, enter "Self-employed." If the individual is not
employed, enter “Not employed.” If filing electronically and
the contributor is not an individual, enter “N/A.”

Enter the name and address of the person whom the public
may contact for more information about the organization.

Lines 8a through 8h

Check only one box. See When To File earlier for details on
the types of reports and the periods covered.

Contributor's Occupation

If the contributor is an individual, enter the principal job title or
position of that contributor. If the individual is self-employed,
enter the principal job title or position of that contributor. If the
individual is not employed, enter a descriptive title to explain
the individual's status such as “Retired,” “Student,”
“Homemaker,” or “Unemployed.” If filing electronically and
the contributor is not an individual, enter “N/A.”

Line 8f. If the organization is filing on a monthly basis, enter
the month for which this report is being filed. During
even-numbered years, do not check this box to report
October, November, or December activity. Instead, file a
pre-general election report, post-general election report, a
year-end report, and check the appropriate box on line 8d,
8g, or 8h.
Line 8g. If the organization is filing a pre-election report also
indicate the type of election (primary, general, convention,
special, or runoff) on line 8g(1), the date of the election on
line 8g(2), and the state in which the election is held on
line 8g(3).

Aggregate Year-to-Date Contributions

Enter the total amount of contributions accepted from the
contributor during this calendar year as of the end of this
reporting period.

Amount of Contribution

Line 8h. If the organization is filing a post-general election
report, indicate the date of the election on line 8h(1) and the
state in which the election was held on line 8h(2).

If a contributor made more than one contribution in a
reporting period, report each contribution separately. If the
contribution is an in-kind contribution, report the fair market
value of the contribution.

Line 9

If the organization is required to file Schedule(s) A, enter the
total of all subtotals shown on those schedules. If the
organization is not required to file Schedule A, enter zero.

Non-Disclosed Amounts

As the last entry on Schedule A, list the aggregate amount of
contributions that are required to be reported on this
schedule for which the organization does not disclose all of
the information required under section 527(j). Enter
“Withheld” as the contributor's name. If filing electronically,
enter the organization's address, the date of the report, and
“N/A” for occupation and employer. This amount is subject to
the penalty for the failure to provide all the information
required. See Penalty for details, earlier.

Line 10

If the organization is required to file Schedule(s) B, enter the
total of all subtotals shown on those schedules. If the
organization is not required to file Schedule B, enter zero.

Schedule A—Itemized Contributions

Note. Multiple Schedules A can be filed with any report.
Number each schedule in the box in the top right corner of
the schedule. Be sure to include both the number of the
specific page and the total number of Schedules A (for
example, "Schedule A, page 2 of 5").
The organization must list on Schedule A each contributor
from whom it accepted contributions during the calendar year
if:

Schedule B—Itemized Expenditures
Note. Multiple Schedules B can be filed with any report.
Number each schedule in the box in the top right corner of
the schedule. Be sure to include both the number of the
specific page and the total number of Schedules B (for
example, "Schedule B, page 2 of 10").

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Purpose

The organization must list on Schedule B each recipient to
whom it made expenditures during the calendar year if:
The aggregate amount of expenditures made to that
person during the calendar year as of the end of this
reporting period was at least $500, and
Any of those expenditures were made during this reporting
period.

Describe the purpose of each separate expenditure.

Non-Disclosed Amounts

As the last entry on Schedule B, list the aggregate amount of
expenditures that are required to be reported on this
schedule for which the organization does not disclose all of
the information required under section 527(j). Enter
“Withheld” as the recipient's name and as the purpose. If
filing electronically, enter the organization's address, the date
of the report, and “N/A” for occupation and employer. This
amount is subject to the penalty for the failure to provide all
the information required. See Penalty for details, earlier.

Treat expenditures as made if the organization has
contracted or is otherwise obligated to make the expenditure.
In-kind expenditures must be included. These
expenditures may be identified by including “(In-kind)” in the
purpose field.
As an entry on the last page of Schedule B, enter the total
amount of all expenditures paid to recipients whose
aggregate receipts were less than $500 and are not reported
elsewhere. Enter “Aggregate below Threshold” instead of the
recipient's name. If filing electronically, also enter the
organization's address and the last day of the reporting
period (for example, Jan. 31); and enter “N/A” for employer,
occupation, and date.

Paperwork Reduction Act Notice. We ask for the
information on this form to carry out the Internal Revenue
laws of the United States. If the organization is required to
report contributions accepted and expenditures made as
required by section 527(j), you are required to give us the
information. We need it to ensure that you are complying with
these laws.
You are not required to provide the information requested
on a form that is subject to the Paperwork Reduction Act
unless the form displays a valid OMB control number. Books
or records relating to a form or its instructions must be
retained as long as their contents may become material in
the administration of any Internal Revenue law. The rules
governing the confidentiality of Form 8872 are covered in
section 6104.

Do not include any independent expenditures. An
independent expenditure means an expenditure by
CAUTION
a person for a communication expressly advocating
the election or defeat of a clearly identified candidate that is
not made with the cooperation or prior consent of, in
consultation with, or at the request or suggestion of a
candidate or agent or authorized committee of a candidate.

!

The time needed to complete and file the form will vary
depending on individual circumstances. The estimated
average time is:

Name of Recipient's Employer

If the recipient is an individual, enter the name of the
organization or person by whom the recipient is employed
(and not the name of his or her supervisor). If the individual is
self-employed, enter "Self-employed." If the individual is not
employed, enter “Not employed.” If filing electronically and
the recipient is not an individual, enter “N/A.”

Recipient's Occupation

Recordkeeping . . . . . . . . . . . . . . . . . . . . . .

9 hr., 48 min.

Learning about the law or the form . . . . . .

24 min.

Preparing and sending the form to the
IRS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

34 min.

If the recipient is an individual, enter the principal job title or
position of that recipient. If the individual is self-employed,
enter the principal job title or position of that recipient. If the
individual is not employed, enter a descriptive title to explain
the individual's status such as “Volunteer.” If filing
electronically and the recipient is not an individual, enter
“N/A.”

If you have suggestions for making this form simpler, we
would be happy to hear from you. You can send us
comments from www.irs.gov/formspubs/. Click on “More
Information” and then on “Give us feedback.” Or you can
send your comments to Internal Revenue Service, Tax Forms
and Publications Division, 1111 Constitution Ave. NW,
IR-6526, Washington, DC 20224.

Amount of Each Expenditure Reported for This
Period

Do not send Form 8872 to this address. Instead, see
Where and How To File, earlier.
Although we cannot respond individually to each comment
received, we do appreciate your feedback and will consider
your comments as we revise our tax forms and instructions.

Report each separate expenditure made to any person
during the calendar year that was not reported in a prior
reporting period. If the expenditure is an in-kind expenditure,
report the fair market value of the expenditure.

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